Smart One
ActiveSummary
Smart One has been active since 2018 and the Belgian State Gazette contains no insolvency or warning signals. The 2025 annual accounts show equity of €358k and a net result of €-10k. Equity remains stable across the filed fiscal years (±0.4% per year). The computed 12-month bankruptcy probability is 1.3% (low).
Checked score
Score 2025
Axes · tick = 2024
Profitability66▼-2
Solvency100=
Growth32=
Track record100
Bankruptcy probability, 12 months
1.3%
Low
0%0.5%1.5%4%10%≥ 25%
Credit up to €24k at 30 days acceptable
Liquidity ample (current ratio 16.69 against 31.91 in 2024; short-term debt: 3.1% and cash: 0.6% of total assets), and 6.9% of the assets are financed with debt.
Credit check for your own amount and term
Signals
Three signals. The signal on the left, the evidence on the right.
+raises risk○neutral
raises risk · Limited track record
This company has not been active as long as an established one and statistically fails somewhat more often.
KBO · incorporation dateAge against the risk zone
neutral · A punctual record breaks
This company filed 3 consecutive financial years on time. The year that closed on 30-06-2025 was due by 31-01-2026 and was filed on 10-02-2026, 10 days late. Weigh it accordingly: a break into the 1-to-90-day band measures 1.41% abnormal legal state, below the 1.66% market average. It is a change in behaviour, not evidence of elevated risk.
NBB · 8 filingsDeviation from the deadline
2025
10 d late
2024
42 d early
2023
1 d early
2022
on the day
2021
4 d late
2020
2 d early
2019
1 d early
← before the deadline
after the deadline →
Checked, nothing found (2)
neutral · The next deadline is still running
The next financial year closes on 30-06-2026 and is due by 31-01-2027. Nothing is late today.
Companies Code · seven monthsPosition in the running window
30-06-2026 close25-09-2026 today31-01-2027 deadline
Financials · fiscal year 2025, micro schema
Equity
€358k▼ 2.7%
2024 · €368k
2019: €371k
2020: €373k▲ +0.7% vs 2019
2021: €375k▲ +0.5% vs 2020highest in 7 years
2022: €370k▼ -1.4% vs 2021
2023: €371k▲ +0.2% vs 2022
2024: €368k▼ -0.7% vs 2023
2025: €358k▼ -2.7% vs 2024lowest in 7 years
2019 → 2025
Total assets
€385k▼ 1.5%
2024 · €391k
2019: €449k
2020: €486k▲ +8.4% vs 2019
2021: €517k▲ +6.2% vs 2020highest in 7 years
2022: €497k▼ -3.9% vs 2021
2023: €404k▼ -18.7% vs 2022
2024: €391k▼ -3.3% vs 2023
2025: €385k▼ -1.5% vs 2024lowest in 7 years
2019 → 2025
Net result
€-10k▼ 283%
2024 · €-3k
2019: €18k
2020: €31k▲ +68.5% vs 2019highest in 7 years
2021: €19k▼ -39.4% vs 2020
2022: €-5k▼ -127% vs 2021
2023: €718▲ +114% vs 2022
2024: €-3k▼ -458% vs 2023
2025: €-10k▼ -283% vs 2024lowest in 7 years
2019 → 2025
Working capital
€187k▲ 0.4%
2024 · €186k
2019: €138klowest in 7 years
2020: €156k▲ +13.3% vs 2019
2021: €161k▲ +2.9% vs 2020
2022: €161k▼ -0.2% vs 2021
2023: €170k▲ +5.8% vs 2022
2024: €186k▲ +9.4% vs 2023
2025: €187k▲ +0.4% vs 2024highest in 7 years
2019 → 2025
Trend over the years
Multi-year overview
Every figure with its change against the year before
▲ rise
▼ fall
Line20212022202320242025Trend
Equity€375k-€370k▼ 1.4%€371k▲ 0.2%€368k▼ 0.7%€358k▼ 2.7%
2021: €375khighest in 5 years
2022: €370k▼ -1.4% vs 2021
2023: €371k▲ +0.2% vs 2022
2024: €368k▼ -0.7% vs 2023
2025: €358k▼ -2.7% vs 2024lowest in 5 years
Operating result€15k-€-10k€-3k▲ 70.6%€-8k▼ 165%€-14k▼ 74.5%
2021: €15khighest in 5 years
2022: €-10k▼ -167% vs 2021
2023: €-3k▲ +70.6% vs 2022
2024: €-8k▼ -165% vs 2023
2025: €-14k▼ -74.5% vs 2024lowest in 5 years
Net result€19k-€-5k€718€-3k€-10k▼ 283%
2021: €19khighest in 5 years
2022: €-5k▼ -127% vs 2021
2023: €718▲ +114% vs 2022
2024: €-3k▼ -458% vs 2023
2025: €-10k▼ -283% vs 2024lowest in 5 years
Turnover and EBIT margin not published: the abbreviated or micro schema does not require them.
Result per fiscal year
Operating resultNet result
The operating result stays negative: a loss of €14k in 2025 against €8k in 2024; the loss grows and 2025 has the lowest result in the available series.
Balance-sheet composition
2025 in colour, 2024 as the grey bar beneath
Assets €385k
Fixed assets
€186k ▼ 6.3%
Current assets
€199k ▲ 3.5%
Equity and liabilities €385k
Equity
€358k ▼ 2.7%
Provisions
€13k ▼ 7.7%
Debt
€13k ▲ 62.7%
Debt's share of the balance-sheet total rises from 2.1% to 3.5%. Equity is lower and debt is higher.
Key figures and ratios
EBITDA
€12k▼
2024 · €19k
Cash flow
€16k▼
2024 · €24k
Current ratio
16.69▼
2024 · 31.91
Debt to equity
0.04▲
2024 · 0.02
ROE
-2.7%▼
2024 · -0.7%
ROA
-2.6%▼
2024 · -0.7%
Interest coverage
266.57▼
2024 · 414.13
Debt ≤ 1 year
€12k▲
2024 · €6k
Green means a favourable move, even when the figure itself falls: as with debt or debt to equity.
Filed annual accounts As filed with the NBB · 2025 against 2024 · 40 lines
Balance sheet
Code20242025
Assets
Total assets20/58€391k€385k▼
Fixed assets21/28€198k€186k▼
Tangible fixed assets22/27€198k€186k▼
Land and buildings22€198k€186k▼
Current assets29/58€192k€199k▲
Amounts receivable within one year40/41€188k€194k▲
Other amounts receivable41€188k€194k▲
Cash at bank and in hand54/58€2k€2k▲
Deferred charges and accrued income490/1€2k€2k▼
Equity and liabilities
Total equity and liabilities10/49€391k€385k▼
Equity10/15€368k€358k▼
Contributions10/11€145k€145k=
Reserves13€220k€213k▼
Tax-exempt reserves132€28k€26k▼
Distributable reserves133€192k€187k▼
Profit (loss) carried forward14€3k-
Provisions and deferred taxes16€14k€13k▼
Deferred taxes168€14k€13k▼
Amounts payable17/49€8k€13k▲
Amounts payable within one year42/48€6k€12k▲
Trade debts44-€6k
Suppliers440/4-€6k
Other amounts payable47/48€6k€6k▲
Accrued charges and deferred income492/3€2k€1k▼
Income statement
Code20242025
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630€27k€26k▼
Other operating charges640/8€5k€5k▼
Gross operating margin9900€24k€17k▼
Operating profit (loss)9901€-8k€-14k▼
Financial income75/76B€4k€3k▼
Recurring financial income75€4k€3k▼
Financial charges65/66B€46€46=
Recurring financial charges65€46€46=
Profit (loss) for the period before taxes9903€-4k€-11k▼
Transfer from deferred taxes780€1k€1k=
Profit (loss) for the period9904€-3k€-10k▼
Transfer from tax-exempt reserves789€2k€2k=
Profit (loss) for the period to be appropriated9905€-410€-8k▼
Appropriation of the result
Profit (loss) to be appropriated9906€3k€-5k▼
Profit (loss) brought forward from the previous period14P€3k€3k▼
Transfer from equity791/2-€5k
The notes to these accounts (5 items: statements of assets and debts, cost breakdowns, rights and commitments) are not shown here.
Accounts by statement
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets630 | €24k | €23k | €27k | €27k | €26k | ▼ 3.6% |
| Other operating charges640/8 | - | €7k | €2k | €5k | €5k | ▼ 5.0% |
| Gross operating margin9900 | €45k | €21k | €26k | €24k | €17k | ▼ 29.0% |
| Operating profit (loss)9901 | €15k | €-10k | €-3k | €-8k | €-14k | ▼ 74.5% |
| Financial income75/76B | - | €6k | €6k | €4k | €3k | ▼ 33.9% |
| Recurring financial income75 | €6k | €6k | €6k | €4k | €3k | ▼ 33.9% |
| Financial charges65/66B | - | €2k | €3k | €46 | €46 | = |
| Recurring financial charges65 | €2k | €2k | €3k | €46 | €46 | = |
| Non-recurring financial charges66B | - | - | €307 | - | - | - |
| Profit (loss) for the period before taxes9903 | €19k | €-6k | €-392 | €-4k | €-11k | ▼ 197% |
| Transfer from deferred taxes780 | - | €1k | €1k | €1k | €1k | = |
| Income taxes67/77 | €1k | €69 | - | - | - | - |
| Profit (loss) for the period9904 | €19k | €-5k | €718 | €-3k | €-10k | ▼ 283% |
| Transfer from tax-exempt reserves789 | - | €2k | €2k | €2k | €2k | = |
| Profit (loss) for the period to be appropriated9905 | €21k | €-3k | €3k | €-410 | €-8k | ▼ 1,769% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Assets | ||||||
| Total assets20/58 | €517k | €497k | €404k | €391k | €385k | ▼ 1.5% |
| Fixed assets21/28 | €232k | €227k | €217k | €198k | €186k | ▼ 6.3% |
| Tangible fixed assets22/27 | €232k | €227k | €217k | €198k | €186k | ▼ 6.3% |
| Land and buildings22 | - | €227k | €217k | €198k | €186k | ▼ 6.3% |
| Current assets29/58 | €285k | €270k | €187k | €192k | €199k | ▲ 3.5% |
| Amounts receivable within one year40/41 | €279k | €263k | €184k | €188k | €194k | ▲ 3.6% |
| Other amounts receivable41 | - | €263k | €184k | €188k | €194k | ▲ 3.6% |
| Cash at bank and in hand54/58 | €232 | €682 | €807 | €2k | €2k | ▲ 17.1% |
| Deferred charges and accrued income490/1 | - | €6k | €2k | €2k | €2k | ▼ 20.2% |
| Equity and liabilities | ||||||
| Total equity and liabilities10/49 | €517k | €497k | €404k | €391k | €385k | ▼ 1.5% |
| Equity10/15 | €375k | €370k | €371k | €368k | €358k | ▼ 2.7% |
| Contributions10/11 | €145k | €145k | €145k | €145k | €145k | = |
| Reserves13 | €229k | €224k | €222k | €220k | €213k | ▼ 3.3% |
| Non-distributable reserves130/1 | - | €15k | - | - | - | - |
| Reserves not available under the articles1311 | - | €15k | - | - | - | - |
| Tax-exempt reserves132 | - | €32k | €30k | €28k | €26k | ▼ 7.7% |
| Distributable reserves133 | - | €178k | €192k | €192k | €187k | ▼ 2.6% |
| Profit (loss) carried forward14 | €433 | €185 | €3k | €3k | - | - |
| Provisions and deferred taxes16 | €18k | €17k | €16k | €14k | €13k | ▼ 7.7% |
| Deferred taxes168 | - | €17k | €16k | €14k | €13k | ▼ 7.7% |
| Amounts payable17/49 | €124k | €110k | €18k | €8k | €13k | ▲ 62.7% |
| Amounts payable within one year42/48 | €124k | €109k | €17k | €6k | €12k | ▲ 97.9% |
| Trade debts44 | €45k | €40k | €7k | - | €6k | - |
| Suppliers440/4 | - | €40k | €7k | - | €6k | - |
| Other amounts payable47/48 | - | €69k | €10k | €6k | €6k | ▲ 0.5% |
| Accrued charges and deferred income492/3 | - | €1k | €1k | €2k | €1k | ▼ 35.6% |
| Line | 2021 | 2022 | 2023 | 2024 | 2025 | Change |
|---|---|---|---|---|---|---|
| Profit (loss) for the period9904 | €19k | €-5k | €718 | €-3k | €-10k | ▼ 283% |
| + Depreciation and write-downs630 | €24k | €23k | €27k | €27k | €26k | ▼ 3.6% |
| Operating cash flow (approximation) | €43k | €18k | €28k | €24k | €16k | ▼ 33.8% |
| Investment in fixed assets (approximation) | - | €-19k | €-18k | €-8k | €-13k | ▼ 67.4% |
| Change in cash | - | €450 | €125 | €1k | €361 | ▼ 72.2% |
Simplified and derived: a Belgian filing has no cash-flow statement, so these rows come from the income statement and the balance-sheet moves.
Timeline · acts, filings and financial milestones
Next filing, fiscal year 2026, expected by
2026
10-02
NBB filing
Annual accounts filed
fiscal year 2025 · micro schema · 10 days late
2025
30-06
Financial
Weakest financial yearnet €-10k
Net result drops to €-10k, the lowest in the series.
2024
20-12
NBB filing
Annual accounts filed
fiscal year 2024 · micro schema
30-06
Financial
Liquidity triplescurrent ratio 31.91
Current ratio from 11.28 to 31.91; short-term debt falls from €17k to €6k.
30-01
NBB filing
Annual accounts filed
fiscal year 2023 · micro schema
2023
30-06
Financial
Back to profitnet €718
Net result €718 after one loss-making year.
30-06
Financial
Liquidity times 5current ratio 11.28
Current ratio from 2.47 to 11.28; short-term debt falls from €109k to €17k.
31-01
NBB filing
Annual accounts filed
fiscal year 2022 · micro schema
2022
04-02
NBB filing
Annual accounts filed
fiscal year 2021 · micro schema · 4 days late
2021
29-01
NBB filing
Annual accounts filed
fiscal year 2020 · micro schema
2020
30-06
Financial
Highest result since 2019net €31k ▲68.5%
Operating result €23k, net result €31k, both a record.
30-01
NBB filing
Annual accounts filed
fiscal year 2019 · abbreviated schema
2019
31-01
NBB filing
Annual accounts filed
fiscal year 2018 · abbreviated schema
Financial milestoneNBB filingFinancial milestones sit on the fiscal year-end date, not the filing date.
0 of 2 acts read
About the unread acts
We know of 2 Belgian State Gazette acts for this company. None of them has been read yet: what they contain is neither established nor disproved here.
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Directors · office · real estate
Directors
2 acts for this company are in the Belgian State Gazette, of which we have read 0. We have therefore not extracted its directors from those acts yet.
Location & real-estate footprint
Registered office, Lendelede · 1 establishment unit since 2018
Ground area
842 m²
Building footprint
174 m²
Volume, LiDAR
1,375 m³
Parcel 34025C0288/00V000, Flanders · tallest building 13.4 m, ±3 floors. Linked by address, not a title deed.
4
companies at this address
See who is registered here
1 establishment unit
Smart One
since 20182.273.167.977
1 parcel
Flanders
1
(100%)
| Parcel (capakey) | Region | Area | Buildings | Height / fl. |
|---|---|---|---|---|
| 34025C0288/00V000 | Flanders | 842 m² | 1 · 173 m² | 13.4 m · 3 fl. |
Linked by address, not proof of ownership
Good to know
1 of 1 parcel with an exact address match; the rest are indicative.
Linked through address data, this is not proof of ownership.
Identification & contact
Identification
Legal formPrivate limited company
Founded25-01-2018
Fiscal year end30-06
Scores and ratios are computed by Checked and are not a credit decision.